(a) If, after judicial review, the administrative penalty is reduced or not upheld by the court, the court shall, after the judgment becomes final:
(1) order the appropriate amount, plus accrued interest, be remitted to the person if the person paid the penalty; or
(2) if the person posted a supersedeas bond, order the release of the bond:
(A) if the penalty is not upheld; or
(B) after the person pays the reduced penalty, if the amount of the penalty is reduced.
(b) The interest paid under Subsection (a)(1) is accrued at the rate charged on loans to depository institutions by the New York Federal Reserve Bank. The interest shall be paid for the period beginning on the date the penalty is paid and ending on the date the penalty is remitted.